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Research: Tax Allowances

Asked by Dame Chi OnwurahLabourTreasuryTabled Answered 3 March 2025UIN 33430

The question

To ask the Chancellor of the Exchequer, whether she has made a recent assessment of the potential merits of ending the entitlement of football clubs to claim research and development tax credits.

Answered by James Murray

The Government recognises the importance of Research and Development (R&D) in driving innovation and the benefits it can bring for society, where the R&D tax reliefs play a vital role in the Government’s mission to boost economic growth.

All sectors are able to claim R&D relief on projects that meet the definition of qualifying R&D set out in DSIT Guidelines. R&D claims from all sectors are checked and where risks are identified HMRC use a range of compliance approaches and powers to address them.

There are currently no plans to exclude certain sectors from claiming R&D relief.

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